Unless you are building an older version of the code, you will want the Mozilla
Build package. The Mozilla Build package includes make 3.81.
http://ftp.mozilla.org/pub/mozilla.org/mozilla/libraries/win32/MozillaBuildSetup-1.1.exe

http://developer.mozilla.org/en/docs/Windows_Build_Prerequisites
http://benjamin.smedbergs.us/blog/2006-11-30/plans-for-the-mozilla-build-system/
http://benjamin.smedbergs.us/blog/2006-12-07/unified-windows-build-prerequisites/

Thank you very much!
I have build Mozilla with MSVC untill now. I just try to build the whole project with MinGW and I am trying hardly now.

Regards!
Bo